Practice question
Which pair concerns different tax subjects rather than automatically establishing direct duplicate taxation?
- Two identical city business taxes on the same privilege and period
- Two identical levies on the same property for the same purpose
- A property tax on land and a tax on the business conducted there
- Two assessments of the same tax for the same year
- Two identical taxes renamed by the same city
Legal references
- Villanueva v. City of Iloilo, G.R. L-26521, December 28, 1968: https://lawphil.net/judjuris/juri1968/dec1968/gr_26521_1968.html
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